-15.38% is the change from 865 to 732
Calculation steps:
[( 732 - 865 ) ÷ 865] x 100 = -15.38%
Formula
Percentage change = [(732 - 865) / 865] x 100
Subtract the new number by the original number
732 - 865 = -133
-133 ÷ 865 = -0.15375722543352602
-0.15375722543352602 x 100 = -15.38%